Lamháltas breise a aithnítear i mbrabús nó i gcaillteanas, cuntas lamháltais le haghaidh caillteanais chreidmheasa sócmhainní airgeadais
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets
Míniú ar na fáthanna le hathruithe sa liúntas caillteanais le haghaidh ionstraimí airgeadais
Explanation of reasons for changes in loss allowance for financial instruments
Faisnéis faoin gcaoi ar cuireadh na ceanglais maidir le sreafaí airgid conarthacha sócmhainní airgeadais a mhodhnú i bhfeidhm, lena n-áirítear an chaoi a ndéanann eintiteas na nithe a leanas: (a) a chinneadh cibé acu a tháinig feabhas ar an riosca creidmheasa ar shócmhainn airgeadais a modhnaíodh agus an liúntas caillteanais arna thomhas ar mhéid atá comhionann le caillteanais chreidmheasa saolré ionchasacha, a mhéid a théann an liúntas caillteanais ar ais chuig méid atá comhionann le caillteanais chreidmheasa ionchais thar 12 mhí, nó nár tháinig; agus (b) faireachán a dhéanamh ar a mhéid a dhéantar an liúntas caillteanais ar shócmhainní airgeadais a chomhlíonann na critéir in (a) a atomhas dá éis sin ar mhéid atá comhionann le caillteanais chreidmheasa saolré ionchasacha.
Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.
lamháltas caillteanais le haghaidh caillteanais chreidmheasa ionchasacha, trína gcuirtear i bhfeidhm IFRS 9 Ionstraimí Airgeadais;
a loss allowance for expected credit losses, applying IFRS 9 Financial Instruments;
Lamháltas breise a aithnítear i mbrabús nó i gcaillteanas, cuntas lamháltais le haghaidh caillteanais chreidmheasa sócmhainní airgeadais
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets
Míniú ar na fáthanna le hathruithe sa liúntas caillteanais le haghaidh ionstraimí airgeadais
Explanation of reasons for changes in loss allowance for financial instruments
Faisnéis faoin gcaoi ar cuireadh na ceanglais maidir le sreafaí airgid conarthacha sócmhainní airgeadais a mhodhnú i bhfeidhm, lena n-áirítear an chaoi a ndéanann eintiteas na nithe a leanas: (a) a chinneadh cibé acu a tháinig feabhas ar an riosca creidmheasa ar shócmhainn airgeadais a modhnaíodh agus an liúntas caillteanais arna thomhas ar mhéid atá comhionann le caillteanais chreidmheasa saolré ionchasacha, a mhéid a théann an liúntas caillteanais ar ais chuig méid atá comhionann le caillteanais chreidmheasa ionchais thar 12 mhí, nó nár tháinig; agus (b) faireachán a dhéanamh ar a mhéid a dhéantar an liúntas caillteanais ar shócmhainní airgeadais a chomhlíonann na critéir in (a) a atomhas dá éis sin ar mhéid atá comhionann le caillteanais chreidmheasa saolré ionchasacha.
Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.
lamháltas caillteanais le haghaidh caillteanais chreidmheasa ionchasacha, trína gcuirtear i bhfeidhm IFRS 9 Ionstraimí Airgeadais;
a loss allowance for expected credit losses, applying IFRS 9 Financial Instruments;
Nochtfaidh eintiteas an lamháltas caillteanais sna nótaí a ghabhann leis na ráitis airgeadais, áfach.
However, an entity shall disclose the loss allowance in the notes to the financial statements.
an lamháltas caillteanais arna thomhas ag méid atá cothrom le caillteanais chreidmheasa ionchasacha do thréimhse 12 mhí;
the loss allowance measured at an amount equal to 12-month expected credit losses;
an lamháltas caillteanais arna thomhas ag méid atá cothrom le caillteanais chreidmheasa ionchasacha saoil maidir le:
the loss allowance measured at an amount equal to lifetime expected credit losses for:
lamháltas caillteanais
loss allowance
Athruithe ar an lamháltas caillteanais (mír 35H)
Changes in the loss allowance (paragraph 35H)
B8E Maidir le gealltanais iasachta agus conarthaí ráthaíochta airgeadais aithnítear an lamháltas caillteanais mar sholáthar.
B8E For loan commitments and financial guarantee contracts the loss allowance is recognised as a provision.
aon lamháltas caillteanais arna aithint i gcomhréir le IFRS 9.
any loss allowance recognised in accordance with IFRS 9.
méid an lamháltais chaillteanais mar a chinntear i gcomhréir le Roinn 5.5 agus
the amount of the loss allowance determined in accordance with Section 5.5 and
Costas amúchta sócmhainne airgeadais, roimh choigeartú i leith aon lamháltas caillteanais.
The amortised cost of a financial asset, before adjusting for any loss allowance.
suim na gcaillteanas creidmheasa ionchasach do thréimhse 12 mhí a chinntear i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 agus méid an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil a chinntear i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9 mar a bheidh ar an lá a ndéanfar an tuairisciú;
the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired as defined in Appendix A to the Annex relating to IFRS 9 as of the reporting date;
suim na gcaillteanas creidmheasa ionchasach do thréimhse 12 mhí arna cinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 agus méid an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna cinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu mar a shainmhínítear sin in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9 amhail ón 1 Eanáir 2018 nó ar an dáta a gcuirfear i bhfeidhm IFRS 9 den chéad uair.
the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired as defined in Appendix A to the Annex relating to IFRS 9 as of 1 January 2018 or on the date of initial application of IFRS 9.
maidir leis an tsuim a ríomhfar i gcomhréir le pointe (a) de mhír 3 den Airteagal seo, cuirfidh na hinstitiúidí ina háit sin suim na gcaillteanas creidmheasa ionchasach do thréimhse 12 mhí arna chinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 mar aon le méid an lamháltais caillteanais do chaillteanais ionchasacha saoil arna chinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, lúide suim mhéideanna gaolmhara an chaillteanais ionchasaigh le haghaidh na neamhchosaintí céanna arna ríomh i gcomhréir le hAirteagal 158(5), (6) agus (10) mar a bheidh ar an lá a ndéanfar an tuairisciú.
institutions shall replace the amount calculated in accordance with point (a) of paragraph 3 of this Article by the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10) as of the reporting date.
= suim na gcaillteanas creidmheasa ionchasach don tréimhse 12 mhí arna gcinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 agus méid an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna chinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, an 1 Eanáir 2020;
= the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9, excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired as defined in Appendix A to the Annex relating to IFRS 9, on 1 January 2020;
= suim na gcaillteanas creidmheasa ionchasach don tréimhse 12 mhí arna gcinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 agus méid an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna chinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, an 1 Eanáir 2018 nó ar an dáta a chuirtear IFRS 9 i bhfeidhm den chéad uair, cibé acu is déanaí;
= the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9, excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired as defined in Appendix A to the Annex relating to IFRS 9, on 1 January 2018 or on the date of the initial application of IFRS 9, whichever is later;
= suim na gcaillteanas creidmheasa ionchasach don tréimhse 12 mhí arna gcinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 agus méid an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna chinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, an 1 Eanáir 2018 nó ar an dáta a chuirtear IFRS 9 i bhfeidhm den chéad uair, cibé acu is déanaí, lúide suim mhéideanna gaolmhara an chaillteanais ionchasaigh le haghaidh na risíochtaí céanna arna ríomh i gcomhréir le hAirteagal 158(5), (6) agus (10) den Rialachán seo.
= the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9, excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, on 1 January 2018 or on the date of the initial application of IFRS 9, whichever is later, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10) of this Regulation.
suim na gcaillteanas creidmheasa ionchasach don tréimhse 12 mhí arna gcinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 agus méid an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna chinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, ar an dáta tuairiscithe agus, i gcás ina bhfuil feidhm ag Airteagal 468 den Rialachán seo, cé is moite de chaillteanais chreidmheasa ionchasacha arna gcinneadh maidir le risíochtaí arna dtomhas ag luach cóir trí ioncam cuimsitheach eile i gcomhréir le mír 4.1.2 A den Iarscríbhinn a bhaineann le IFRS 9;
the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9, excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired as defined in Appendix A to the Annex relating to IFRS 9, on the reporting date and, where Article 468 of this Regulation applies, excluding expected credit losses determined for exposures measured at fair value through other comprehensive income in accordance with paragraph 4.1.2 A of the Annex relating to IFRS 9;
= suim na gcaillteanas creidmheasa ionchasach don tréimhse 12 mhí arna gcinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 agus méid an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna chinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, lúide suim mhéideanna gaolmhara an chaillteanais ionchasaigh le haghaidh na risíochtaí céanna sin arna ríomh i gcomhréir le hAirteagal 158(5), (6) agus (10) den Rialachán seo, an 1 Eanáir 2020.
= the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9, excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10) of this Regulation, on 1 January 2020.
Sócmhainní airgeadais le sreafaí airgid conarthacha arna modhnú, agus liúntas caillteanais arna thomhas ag caillteanais chreidmheasa saolré ionchasacha dár athraíodh an liúntas caillteanais le linn na tréimhse tuairiscithe chuig caillteanais chreidmheasa ionchasacha 12 mhí, agus ollsuim ghlanluacha.
Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount
Suim ghlanluacha chomhlán na sócmhainní airgeadais atá modhnaithe ón aithint tosaigh nuair a rinneadh an liúntas caillteanais a thomhas ar mhéid atá comhionann le caillteanais chreidmheasa saolré ionchais, agus dár athraíodh an liúntas caillteanais i rith na tréimhse tuairiscithe chuig méid atá comhionann le caillteanais chreidmheasa ionchais thar 12 mhí.
The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses.
Sócmhainní airgeadais le sreafaí airgid conarthacha arna modhnú, agus liúntas caillteanais arna thomhas ag caillteanais chreidmheasa saolré ionchasacha dár athraíodh an liúntas caillteanais le linn na tréimhse tuairiscithe chuig caillteanais chreidmheasa ionchasacha 12 mhí, agus ollsuim ghlanluacha.
Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount
Suim ghlanluacha chomhlán na sócmhainní airgeadais atá modhnaithe ón aithint tosaigh nuair a rinneadh an liúntas caillteanais a thomhas ar mhéid atá comhionann le caillteanais chreidmheasa saolré ionchais, agus dár athraíodh an liúntas caillteanais i rith na tréimhse tuairiscithe chuig méid atá comhionann le caillteanais chreidmheasa ionchais thar 12 mhí.
The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses.
Ní dhéantar suim ghlanluacha na sócmhainní airgeadais a thomhaistear ar luach cóir trí ioncam cuimsitheach eile i gcomhréir le mír 4.1.2A de IFRS 9 a laghdú le lamháltas caillteanais agus ní chuirfidh eintiteas an lamháltas caillteanais i láthair ar leithligh sa ráiteas ar an staid airgeadais mar laghdú ar shuim ghlanluacha na sócmhainne airgeadais.
The carrying amount of financial assets measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of IFRS 9 is not reduced by a loss allowance and an entity shall not present the loss allowance separately in the statement of financial position as a reduction of the carrying amount of the financial asset.
a chinneadh cibé acu a tháinig feabhas ar an riosca creidmheasa ar shócmhainn airgeadais a modhnaíodh agus an liúntas caillteanais arna thomhas ar mhéid atá comhionann le caillteanais chreidmheasa saolré ionchasacha, a mhéid a théann an liúntas caillteanais ar ais chuig méid atá comhionann le caillteanais chreidmheasa ionchais thar 12 mhí, nó nár tháinig, i gcomhréir le mír 5.5.5 de IFRS 9; agus
determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses in accordance with paragraph 5.5.5 of IFRS 9; and
Chun míniú a thabhairt ar na hathruithe ar an lamháltas caillteanais agus na cúiseanna atá leis na hathruithe sin, soláthróidh eintiteas, de réir aicme na hionstraime airgeadais, réiteach ón iarmhéid tosaigh go dtí iarmhéid deiridh an lamháltais chaillteanais, i dtábla, ag taispeáint ar leithligh na hathruithe le linn na tréimhse maidir le:
To explain the changes in the loss allowance and the reasons for those changes, an entity shall provide, by class of financial instrument, a reconciliation from the opening balance to the closing balance of the loss allowance, in a table, showing separately the changes during the period for:
Chun cur ar a gcumas d’úsáideoirí ráiteas airgeadais tuiscint a fháil ar na hathruithe sa lamháltas caillteanais arna nochtadh i gcomhréir le mír 35H, soláthróidh eintiteas míniú ar conas a rannchuidigh athruithe suntasacha ar oll-luach de réir na leabhar a na n-ionstraimí airgeadais le linn na tréimhse le hathruithe ar an lamháltas caillteanais.
To enable users of financial statements to understand the changes in the loss allowance disclosed in accordance with paragraph 35H, an entity shall provide an explanation of how significant changes in the gross carrying amount of financial instruments during the period contributed to changes in the loss allowance.
oll-luach de réir na leabhar na sócmhainní airgeadais ag deireadh na tréimhse tuairiscithe atá modhnaithe ón aithint tosaigh nuair a rinneadh an liúntas caillteanais a thomhas ar mhéid atá comhionann le caillteanais chreidmheasa saolré ionchais, agus dár athraíodh an liúntas caillteanais i rith na tréimhse tuairiscithe chuig méid atá comhionann le caillteanais chreidmheasa ionchais thar 12 mhí.
the gross carrying amount at the end of the reporting period of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses.
Má thomhais an t-eintiteas an lamháltas caillteanais d’ionstraimí airgeadais ag méid atá cothrom le caillteanais chreidmheasa ionchasacha saoil sa tréimhse tuairiscithe roimhe seo, ach go gcinntear ag an dáta tuairiscithe reatha nach gcomhlíontar mír 5.5.3 a thuilleadh, tomhaisfidh an t-eintiteas an lamháltas caillteanais ag méid atá cothrom le caillteanais chreidmheasa ionchais do thréimhse 12 mhí ar an dáta tuairiscithe reatha.
If an entity has measured the loss allowance for a financial instrument at an amount equal to lifetime expected credit losses in the previous reporting period, but determines at the current reporting date that paragraph 5.5.3 is no longer met, the entity shall measure the loss allowance at an amount equal to 12-month expected credit losses at the current reporting date.
maidir leis an tsuim a ríomhfar i gcomhréir le pointe (b) de mhír 3 den Airteagal seo, cuirfidh na hinstitiúidí ina háit sin suim na gcaillteanas creidmheasa ionchasach do thréimhse 12 mhí arna cinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 mar aon le suim mhéideanna an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna cinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9 cé is moite den lamháltas caillteanais do chaillteanais ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu, mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, amhail ón 1 Eanáir 2018 nó ar an dáta a gcuirfear i bhfeidhm IFRS 9 den chéad uair, lúide suim mhéideanna gaolmhara an chaillteanais ionchasaigh le haghaidh na neamhchosaintí céanna arna ríomh i gcomhréir le hAirteagal 158(5), (6) agus (10).
institutions shall replace the amount calculated in accordance with point (b) of paragraph 3 of this Article by the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, as of 1 January 2018 or on the date of initial application of IFRS 9, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10).
suim na gcaillteanas creidmheasa ionchasach don tréimhse 12 mhí arna gcinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 agus méid an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna chinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9 agus, i gcás ina bhfuil feidhm ag Airteagal 468 den Rialachán seo, cé is moite de chaillteanais chreidmheasa ionchasacha arna gcinneadh maidir le risíochtaí arna dtomhas ag luach cóir trí ioncam cuimsitheach eile i gcomhréir le mír 4.1.2 A den Iarscríbhinn a bhaineann le IFRS 9, an 1 Eanáir 2020 nó ar an dáta a chuirtear IFRS 9 i bhfeidhm den chéad uair, cibé acu is déanaí.”;
the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9, excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired as defined in Appendix A to the Annex relating to IFRS 9 and, where Article 468 of this Regulation applies, excluding expected credit losses determined for exposures measured at fair value through other comprehensive income in accordance with paragraph 4.1.2 A of the Annex relating to IFRS 9, on 1 January 2020 or on the date of the initial application of IFRS 9, whichever is later.’;
maidir leis an méid a ríomhtar i gcomhréir le pointe (a) de mhír 3 den Airteagal seo, cuirfidh na hinstitiúidí ina ionad suim na gcaillteanas creidmheasa ionchasach don tréimhse 12 mhí arna gcinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 mar aon le méid an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna chinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu, mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, agus, i gcás ina bhfuil feidhm ag Airteagal 468 den Rialachán seo, cé is moite de chaillteanais chreidmheasa ionchasacha arna gcinneadh maidir le risíochtaí arna dtomhas ag luach cóir trí ioncam cuimsitheach eile i gcomhréir le mír 4.1.2 A den Iarscríbhinn a bhaineann le IFRS 9, lúide suim mhéideanna gaolmhara an chaillteanais ionchasaigh le haghaidh na risíochtaí céanna arna ríomh i gcomhréir le hAirteagal 158(5), (6) agus (10) den Rialachán seo ar an dáta tuairiscithe.
institutions shall replace the amount calculated in accordance with point (a) of paragraph 3 of this Article with the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9, excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, and, where Article 468 of this Regulation applies, excluding expected credit losses determined for exposures measured at fair value through other comprehensive income in accordance with paragraph 4.1.2 A of the Annex relating to IFRS 9, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10) of this Regulation on the reporting date.
maidir leis an méid a ríomhtar i gcomhréir le pointe (b) de mhír 3 den Airteagal seo, cuirfidh na hinstitiúidí ina ionad suim na gcaillteanas creidmheasa ionchasach don tréimhse 12 mhí arna gcinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 mar aon le méid an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna chinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu, mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, agus, i gcás ina bhfuil feidhm ag Airteagal 468 den Rialachán seo, cé is moite de chaillteanais chreidmheasa ionchasacha arna gcinneadh maidir le risíochtaí arna dtomhas ag luach cóir trí ioncam cuimsitheach eile i gcomhréir le mír 4.1.2 A den Iarscríbhinn a bhaineann le IFRS 9, an 1 Eanáir 2020 nó ar an dáta a chuirtear IFRS 9 i bhfeidhm den chéad uair, cibé acu is déanaí, lúide suim mhéideanna gaolmhara an chaillteanais ionchasaigh le haghaidh na risíochtaí céanna arna ríomh i gcomhréir le hAirteagal 158(5), (6) agus (10) den Rialachán seo an 1 Eanáir 2020 nó ar an dáta a chuirtear IFRS 9 i bhfeidhm den chéad uair, cibé acu is déanaí.
institutions shall replace the amount calculated in accordance with point (b) of paragraph 3 of this Article with the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9, excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, and, where Article 468 of this Regulation applies, excluding expected credit losses determined for exposures measured at fair value through other comprehensive income in accordance with paragraph 4.1.2 A of the Annex relating to IFRS 9, on 1 January 2020 or on the date of the initial application of IFRS 9, whichever is later, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10) of this Regulation on 1 January 2020 or on the date of the initial application of IFRS 9, whichever is later.
Nochtadh maidir le réiteach athruithe ar liúntas caillteanais agus míniú ar athruithe ar shuim ghlanluacha le haghaidh ionstraimí airgeadais [abstract]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]
Nochtadh maidir le réiteach athruithe ar liúntas caillteanais agus míniú ar athruithe ar shuim ghlanluacha le haghaidh ionstraimí airgeadais [text block]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]
An nochtadh maidir le réiteach athruithe ar an liúntas caillteanais agus míniú ar athruithe ar an tsuim ghlanluacha le haghaidh ionstraimí airgeadais.
The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.
Nochtadh maidir le réiteach athruithe ar liúntas caillteanais agus míniú ar athruithe ar shuim ghlanluacha le haghaidh ionstraimí airgeadais [line items]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Nochtadh maidir le réiteach athruithe ar liúntas caillteanais agus míniú ar athruithe ar shuim ghlanluacha le haghaidh ionstraimí airgeadais [table]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]
Sceideal lena nochtar faisnéis maidir le réiteach athruithe ar an liúntas caillteanais agus míniú ar athruithe ar an tsuim ghlanluacha le haghaidh ionstraimí airgeadais.
Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.
Míniú ar an gcaoi ar chuir athruithe suntasacha i méid shuim ghlanluacha chomhlán na n-ionstraimí airgeadais le hathruithe sa liúntas caillteanais
Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance
An míniú ar an gcaoi ar chuir athruithe suntasacha i méid shuim ghlanluacha chomhlán na n-ionstraimí airgeadais le hathruithe sa liúntas caillteanais.
The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.
Sócmhainní airgeadais le sreafaí airgid conarthacha arna modhnú le linn na tréimhse tuairiscithe agus liúntas caillteanais arna thomhas ar chaillteanais chreidmheasa saolré ionchasacha, costas amúchta roimh mhodhnú
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification
Sócmhainní airgeadais le sreafaí airgid conarthacha arna modhnú le linn na tréimhse tuairiscithe, agus liúntas caillteanais arna thomhas ag caillteanais chreidmheasa saolré ionchasacha.
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)
Mar shampla, ní dhéanann athrú ar lamháltas caillteanais le haghaidh caillteanais chreidmheasa ionchasacha difear ach do bhrabús nó caillteanas na tréimhse reatha agus dá bhrí sin ní aithnítear é sa tréimhse reatha.
For example, a change in a loss allowance for expected credit losses affects only the current period’s profit or loss and therefore is recognised in the current period.